[LETTERHEAD OF KILPATRICK TOWNSEND & STOCKTON LLP] | Suite 900 607 14th St., NW Washington DC 20005-2018 t 202 508 5800 f 202 508 5858 www.KilpatrickTownsend.com | |||
March 15, 2011 | direct dial 202 508 5852 direct fax 202 204 5614 EOlifer@kilpatricktownsend.com |
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, DC 20549
Re: | United Community Bancorp |
Registration Statement on Form S-1 |
Dear Sir or Madam:
Enclosed herewith for filing please find the Registration Statement on Form S-1 for United Community Bancorp, the proposed holding company for United Community Bank, a federally savings bank, the deposits of which are insured by the Federal Deposit Insurance Corporation. A wire transfer has been executed pursuant to 17 C.F.R. §202.3a in the amount of $7,831.00, which constitutes the filing fee for the Registration Statement.
If you have any questions regarding this filing, please contact the undersigned at (202) 508-5852.
Very truly yours, |
KILPATRICK TOWNSEND & STOCKTON LLP |
/s/ Edward G. Olifer |
Edward G. Olifer |